Özet:

In this study, factors which are forcing Turkish Public Inspection System to change and the change in functioning and organization of Turkish Public Inspection System in the scope of reconstruction are aimed to examine. This study has been done at research and screening model through document analysis (literature-document review) which is One of qualitative data collection methods and covering the analysis of written materials containing information about the intended topics and with the idea that the information to be collected to allow detailed examination. In the research Turkish Public Administration System and accordingly internal and external factors which are forcing Inspection System to change and applied audit types in Turkish Public Inspection System have been examined. In the forcing of Turkish Public Administration and Inspection System to a change especially Turkey’s relations with international organizations such as European Union (EU), International Monetary Fund (IMF), World Bank (WB), New Public Administration (NPA) approach has played a dominant role. At the end of this change, reconfiguring of new Turkish Public Inspection System in the framework of NPA approach is expected to provide the use of public resources in effective, efficient and accountable approach. With the regulations in Turkish Inspection Auditing Systems in recent years, newly created Public Auditing (ombudsman) institution with Court of Auditors is trying to be configured in the international standards. In contrast, the configuration of audit units and internal audit units also in the international standards and making of legislations are recommendable for the implementation of all Public Internal Financial Control System (PIFCS).

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